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Provisions

12 Months Ended

Dec. 31, 2017

Sales Returns and Allowances [Member]

Provisions

19. PROVISIONS

The Company’s current provisions were provisions for sales returns and allowances.

		Sales Returns and Allowances
		NT$ (In Millions)
Year ended December 31, 2015
Balance, beginning of year		$	10,445.5
Provision			17,723.2
Payment			(18,133.1	)
Effect of acquisition of subsidiary			126.0
Effect of exchange rate changes			1.9
Balance, end of year		$	10,163.5

		Sales Returns and Allowances
		NT$ (In Millions)
Year ended December 31, 2016
Balance, beginning of year		$	10,163.5
Provision			36,519.3
Payment			(28,569.3	)
Effect of exchange rate changes			(75.7	)
Balance, end of year		$	18,037.8
Year ended December 31, 2017
Balance, beginning of year		$	18,037.8
Provision			44,833.6
Payment			(48,884.7	)
Effect of exchange rate changes			(24.9	)
Balance, end of year		$	13,961.8

Provisions for sales returns and allowances are estimated based on historical experience and the consideration of varying contractual terms, and are recognized as a reduction of revenue in the same year of the related product sales.

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- Definition

The entire disclosure for other provisions, contingent liabilities and contingent assets.

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-URIDate 2017-03-09

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